Aplikasi Analisis Kuantitatif

“Menganalisis Variabel-Variabel yang Ada di Skripsi

lalu Menguji Ulang Menggunakan SPSS”

Oleh:

Nama : I Gst A Dwi Suryaningsih

NIM : 1515351055
Nama Dosen : I Gusti Ayu Eka Damayanthi,
SE.,M.Si
Hari/Jam : Jumat/12.30
Judul Skripsi : Pengaruh Kompetensi Sumber Daya
Manusia, Sistem Pengendalian Intern Dan Pemahaman Atas Regulasi Sistem
Akuntansi Pemerintahan Berbasis Akrual terhadap Kualitas Laporan Keuangan
Pemerintah Daerah (Studi Kasus Pada SKPD di Kabupaten Badung)”.

Fakultas Ekonomi dan Bisnis

Universitas Udayana
2017
Tabulasi Data Ordinal

Variabel Kompetensi Sumber Daya Manusia (X1)

Sumber Daya Manusia Sumber Daya Manusia

No No
X1.1 X1.2 X1.3 X1.4 X1.5 X1.6 X1 X1.1 X1.2 X1.3 X1.4 X1.5 X1.6 X1
1 3 4 3 3 4 3 20 55 3 3 3 4 4 3 20
2 4 3 3 3 4 3 20 56 4 3 4 3 3 3 20
3 3 3 3 3 3 3 18 57 3 3 3 3 3 4 19
4 3 3 3 3 4 3 19 58 3 3 3 3 3 4 19
5 2 3 3 4 4 3 19 59 3 3 3 3 3 3 18
6 3 4 3 4 4 3 21 60 4 3 3 3 4 3 20
7 2 3 2 3 4 4 18 61 3 3 3 3 3 3 18
8 2 4 2 4 4 4 20 62 3 3 4 4 4 3 21
9 2 3 2 3 4 4 18 63 3 3 3 4 4 3 20
10 3 3 4 3 4 3 20 64 2 3 4 3 4 4 20
11 3 3 4 3 4 3 20 65 3 3 3 3 3 3 18
12 3 3 4 3 4 3 20 66 3 3 3 3 3 3 18
13 3 3 4 4 4 4 22 67 3 3 3 3 3 3 18
14 3 3 4 3 4 4 21 68 3 3 3 4 3 3 19
15 2 4 4 3 3 3 19 69 3 3 3 4 3 3 19
16 2 3 3 3 3 4 18 70 3 3 3 4 3 3 19
17 2 3 3 3 3 4 18 71 3 4 4 4 4 3 22
18 2 3 3 3 3 4 18 72 3 4 4 4 4 3 22
19 3 3 3 3 4 3 19 73 3 4 3 4 3 4 21
20 3 3 4 3 3 3 19 74 4 3 3 4 4 3 21
21 3 3 3 4 3 3 19 75 3 3 3 3 3 3 18
22 3 3 3 3 3 3 18 76 3 3 3 3 3 3 18
23 4 4 4 4 4 4 24 77 3 3 4 4 4 4 22
24 3 3 3 3 3 3 18 78 3 3 4 3 4 3 20
25 3 4 3 4 4 4 22 79 3 3 3 3 3 3 18
26 3 4 3 4 3 3 20 80 4 4 4 4 4 4 24
27 3 4 3 4 3 3 20 81 3 3 3 3 3 3 18
28 4 3 3 3 3 3 19 82 3 3 3 3 3 3 18
29 4 3 3 3 3 3 19 83 3 3 3 3 3 3 18
30 4 3 3 3 3 3 19 84 3 3 3 3 3 3 18
31 3 3 3 3 3 3 18 85 3 3 3 3 3 3 18
32 3 3 4 3 3 3 19 86 3 4 3 4 4 3 21
33 3 3 3 3 3 3 18 87 3 4 3 3 4 3 20
34 3 4 4 3 3 3 20 88 3 4 4 3 4 4 22
35 3 3 4 4 3 3 20 89 3 4 3 4 4 4 22
36 4 4 4 4 4 4 24 90 3 3 3 4 4 3 20
37 4 4 4 4 4 4 24 91 3 3 3 3 3 3 18
38 3 3 4 4 4 3 21 92 4 4 4 4 4 4 24
39 3 3 4 4 4 3 21 93 4 3 3 4 4 3 21
40 3 3 4 3 4 3 20 94 3 4 4 4 4 3 22
41 3 3 4 3 4 3 20 95 3 3 3 4 3 3 19
42 3 3 4 3 4 3 20 96 3 4 4 4 4 3 22
43 3 4 4 4 3 3 21 97 3 3 3 3 3 3 18
44 3 3 3 3 4 3 19 98 3 3 4 4 4 4 22
45 3 3 3 3 3 3 18 99 3 3 4 4 4 3 21
46 4 3 4 4 3 3 21 100 4 3 4 4 3 3 21
47 3 3 3 3 3 3 18 101 2 4 2 4 4 4 20
48 3 3 3 3 3 3 18 102 3 4 3 3 4 3 20
49 3 3 3 3 3 3 18 103 4 3 3 3 3 3 19
50 3 4 4 4 3 3 21 104 3 3 3 3 3 3 18
51 4 4 4 3 3 3 21 105 4 3 3 4 4 3 21
52 3 3 3 3 3 3 18 106 4 3 4 4 3 3 21
53 3 4 4 4 4 3 22 107 3 3 3 3 3 3 18
54 3 3 4 4 3 3 20 108 4 4 4 4 4 4 24
Tabulasi Data Ordinal

Variabel Sistem Pengendalian Intern (X2)

Sistem Pengendalian Intern Sistem Pengendalian Intern
No No
X2.1 X2.2 X2.3 X2.4 X2.5 X2 X2.1 X2.2 X2.3 X2.4 X2.5 X2
1 4 4 4 4 4 20 55 3 4 4 3 3 17
2 4 4 3 4 4 19 56 4 4 4 4 4 20
3 4 4 4 4 4 20 57 4 4 4 4 4 20
4 2 2 3 2 2 11 58 3 4 4 4 4 19
5 4 4 4 4 4 20 59 3 2 3 3 2 13
6 3 3 4 4 4 18 60 4 4 3 4 3 18
7 3 3 3 3 4 16 61 4 4 4 4 3 19
8 3 3 3 3 2 14 62 4 4 4 4 4 20
9 3 3 3 3 4 16 63 4 4 4 4 4 20
10 4 3 4 3 4 18 64 4 3 4 4 4 19
11 4 3 4 3 4 18 65 4 4 4 4 4 20
12 4 3 4 3 4 18 66 2 2 2 2 2 10
13 3 4 4 4 4 19 67 4 4 4 4 4 20
14 2 2 2 2 2 10 68 4 4 4 4 4 20
15 4 4 4 4 4 20 69 4 4 4 4 4 20
16 4 3 3 4 3 17 70 2 2 2 2 2 10
17 4 3 3 4 3 17 71 3 3 3 4 3 16
18 2 3 3 2 3 13 72 3 3 3 4 3 16
19 3 4 4 4 4 19 73 4 4 4 4 4 20
20 3 4 4 4 4 19 74 3 2 2 2 3 12
21 4 4 4 3 4 19 75 4 4 4 4 4 20
22 4 4 4 4 4 20 76 4 4 4 4 4 20
23 2 3 3 2 2 12 77 3 4 4 4 4 19
24 4 4 4 4 4 20 78 3 4 4 3 3 17
25 4 4 3 4 4 19 79 2 2 2 2 2 10
26 4 4 3 4 4 19 80 3 4 4 4 4 19
27 4 4 3 4 4 19 81 4 4 4 4 4 20
28 3 3 3 4 4 17 82 4 4 4 4 4 20
29 2 3 3 3 2 13 83 4 4 4 4 4 20
30 4 3 3 3 4 17 84 3 2 2 2 3 12
31 4 4 4 3 3 18 85 4 3 4 3 3 17
32 4 4 4 3 4 19 86 4 4 4 3 4 19
33 4 4 4 3 3 18 87 4 3 3 4 4 18
34 4 3 4 4 4 19 88 3 3 4 4 4 18
35 2 3 2 3 3 13 89 3 2 2 2 2 11
36 3 4 3 4 3 17 90 4 4 4 4 4 20
37 3 4 3 4 3 17 91 4 4 4 4 4 20
38 3 3 4 4 4 18 92 3 4 4 4 4 19
39 3 3 4 4 4 18 93 3 3 3 2 3 14
40 2 2 3 2 2 11 94 3 3 3 4 3 16
41 4 4 3 4 4 19 95 4 4 4 4 4 20
42 2 3 3 3 3 14 96 4 3 3 4 4 18
43 4 4 3 3 4 18 97 4 4 4 4 4 20
44 4 4 4 4 4 20 98 3 4 4 4 4 19
45 3 3 4 4 4 18 99 4 4 4 4 4 20
46 4 4 4 4 4 20 100 4 3 3 3 3 16
47 4 4 4 4 4 20 101 3 3 3 3 4 16
48 4 4 4 4 4 20 102 4 4 4 4 4 20
49 4 4 4 4 4 20 103 4 3 3 3 4 17
50 4 4 4 4 4 20 104 4 4 4 4 4 20
51 4 3 3 3 4 17 105 3 4 4 4 3 18
52 4 4 4 4 4 20 106 4 3 3 3 3 16
53 3 3 3 4 4 17 107 4 4 4 4 4 20
54 3 3 3 2 3 14 108 3 4 4 4 4 19
Tabulasi Data Ordinal
Variabel Pemahaman Atas Regulasi Sistem Akuntansi Pemerintahan
Berbasis Akrual (X3)

Pemahaman Atas Regulasi Sistem Akuntansi Pemahaman Atas Regulasi Sistem Akuntansi
No Pemerintahan Bersabis Akrual No Pemerintahan Bersabis Akrual
X3.1 X3.2 X3.3 X3.4 X3.5 X3 X3.1 X3.2 X3.3 X3.4 X3.5 X3
1 4 3 4 4 3 18 55 4 4 4 4 4 20
2 4 3 4 4 3 18 56 4 4 4 3 4 19
3 4 3 4 4 3 18 57 4 4 4 4 4 20
4 2 3 2 3 3 13 58 4 3 4 4 3 18
5 4 4 4 4 4 20 59 2 3 2 2 3 12
6 3 3 4 4 3 17 60 4 3 4 4 3 18
7 3 3 4 4 3 17 61 4 4 4 4 4 20
8 3 3 2 2 3 13 62 4 4 4 4 4 20
9 3 3 4 4 3 17 63 4 4 4 4 4 20
10 4 3 4 4 3 18 64 3 3 4 4 3 17
11 4 3 4 4 3 18 65 4 4 4 4 4 20
12 4 3 4 4 3 18 66 2 3 2 2 3 12
13 3 4 4 4 4 19 67 4 3 4 4 3 18
14 2 3 2 2 3 12 68 4 3 4 4 3 18
15 4 4 4 4 4 20 69 4 3 4 4 3 18
16 4 3 4 4 3 18 70 2 3 2 2 3 12
17 4 3 4 4 3 18 71 3 4 4 4 4 19
18 2 3 2 2 3 12 72 3 4 4 4 4 19
19 3 3 2 2 3 13 73 3 3 3 3 3 15
20 4 4 4 4 4 20 74 2 3 2 2 2 11
21 4 4 4 4 4 20 75 4 3 4 4 3 18
22 4 4 4 4 4 20 76 2 3 2 2 3 12
23 4 3 4 4 4 19 77 4 3 4 4 3 18
24 4 4 4 4 4 20 78 4 3 4 4 3 18
25 4 4 4 4 4 20 79 4 4 4 3 4 19
26 4 4 4 4 4 20 80 4 4 4 4 4 20
27 4 4 4 4 4 20 81 4 3 4 4 3 18
28 4 3 4 4 3 18 82 4 3 4 4 3 18
29 2 3 2 2 3 12 83 4 3 4 4 3 18
30 4 3 4 4 3 18 84 2 3 2 2 3 12
31 4 4 4 4 4 20 85 3 4 4 4 4 19
32 4 4 4 4 4 20 86 4 4 4 3 4 19
33 4 4 4 4 4 20 87 4 3 4 4 3 18
34 4 4 4 4 3 19 88 4 3 4 4 3 18
35 2 2 2 2 3 11 89 2 2 2 2 2 10
36 3 3 3 4 4 17 90 4 3 4 4 3 18
37 3 3 3 4 4 17 91 4 4 4 4 4 20
38 4 3 4 4 3 18 92 4 4 4 4 4 20
39 4 3 4 4 3 18 93 4 3 4 4 4 19
40 2 3 2 2 3 12 94 3 4 4 4 4 19
41 4 3 4 4 3 18 95 4 3 4 4 3 18
42 4 3 4 4 3 18 96 3 2 2 2 2 11
43 4 4 4 4 4 20 97 4 3 4 4 3 18
44 4 4 4 4 4 20 98 4 3 4 4 3 18
45 4 4 4 4 4 20 99 4 4 4 4 4 20
46 3 2 2 3 2 12 100 3 4 4 3 4 18
47 4 4 4 4 4 20 101 3 3 4 4 3 17
48 4 4 4 4 4 20 102 4 3 4 4 3 18
49 4 4 4 3 4 19 103 4 3 4 4 3 18
50 4 3 4 4 3 18 104 4 3 4 4 3 18
51 4 4 4 4 4 20 105 4 3 4 4 4 19
52 4 3 4 4 3 18 106 3 4 4 3 4 18
53 3 4 4 4 4 19 107 4 4 4 4 4 20
54 3 2 2 2 2 11 108 4 4 4 4 4 20
Tabulasi Data Ordinal
Variabel Kualitas Laporan Keuangan Pemerintah Daerah (Y)

Kualitas Laporan Keuanagan Kualitas Laporan Keuanagan

No No
Y.1 Y.2 Y.3 Y.4 Y.5 Y.6 Y.7 Y.8 Y Y.1 Y.2 Y.3 Y.4 Y.5 Y.6 Y.7 Y.8 Y
1 4 4 4 4 4 4 4 4 32 55 4 4 3 3 4 3 3 3 27
2 4 4 4 4 4 4 4 4 32 56 4 4 4 4 4 4 4 4 32
3 3 3 4 4 4 4 4 4 30 57 4 4 3 3 3 4 4 4 29
4 2 2 2 2 3 2 2 2 17 58 4 3 3 4 4 4 4 3 29
5 4 4 4 4 4 4 4 4 32 59 3 2 3 2 3 2 2 3 20
6 4 4 3 4 3 4 4 3 29 60 3 4 4 4 3 4 4 4 30
7 3 3 3 3 3 3 4 3 25 61 3 4 4 4 4 4 4 4 31
8 3 3 3 3 3 3 3 3 24 62 4 4 4 3 3 3 4 4 29
9 3 3 3 3 3 3 4 3 25 63 3 3 3 3 3 3 3 3 24
10 4 4 3 4 3 3 4 3 28 64 4 4 3 4 3 4 4 4 30
11 4 4 3 4 3 3 4 3 28 65 4 4 4 4 4 4 4 4 32
12 4 4 3 4 3 3 4 3 28 66 2 2 2 2 2 3 2 2 17
13 4 4 3 4 4 4 4 4 31 67 4 4 4 4 4 3 4 4 31
14 2 2 2 2 3 3 3 3 20 68 3 4 3 4 4 4 3 3 28
15 4 4 4 4 4 4 4 4 32 69 3 4 3 4 4 4 3 3 28
16 4 4 4 4 3 4 4 4 31 70 3 2 3 2 2 2 3 3 20
17 4 4 4 4 3 4 4 4 31 71 3 4 3 4 4 3 3 3 27
18 2 2 2 2 3 2 2 2 17 72 3 4 3 4 4 3 3 3 27
19 4 4 3 4 4 4 4 4 31 73 4 4 4 4 4 4 4 4 32
20 4 4 4 3 4 4 4 4 31 74 2 2 2 2 2 2 2 2 16
21 4 4 4 3 4 4 4 4 31 75 4 4 3 4 3 4 4 4 30
22 4 4 4 4 4 4 4 4 32 76 4 4 4 4 4 4 4 4 32
23 2 2 3 2 3 2 3 3 20 77 3 4 4 3 4 3 3 3 27
24 4 4 3 3 3 4 4 4 29 78 4 4 3 4 4 3 4 3 29
25 4 4 3 4 3 4 3 4 29 79 2 2 3 3 2 2 3 3 20
26 4 4 3 4 3 4 4 4 30 80 4 4 4 4 4 3 4 4 31
27 4 4 3 4 3 4 4 4 30 81 4 4 3 3 4 4 3 3 28
28 4 4 4 3 3 3 4 4 29 82 4 4 4 4 4 4 4 4 32
29 2 2 2 3 3 3 2 2 19 83 4 4 4 4 4 4 4 4 32
30 4 4 4 3 3 3 4 4 29 84 3 2 2 2 3 2 2 3 19
31 4 4 4 4 3 3 4 4 30 85 4 4 4 4 4 4 4 4 32
32 4 4 4 4 3 3 4 3 29 86 4 4 3 3 4 3 3 3 27
33 4 4 4 4 3 3 4 4 30 87 4 4 4 4 3 4 3 4 30
34 4 3 4 4 4 4 4 4 31 88 4 4 3 3 4 3 3 3 27
35 2 2 3 2 3 2 2 3 19 89 2 2 3 3 3 3 3 3 22
36 3 3 3 3 3 3 3 3 24 90 3 4 3 4 4 4 4 4 30
37 3 3 3 3 3 3 3 3 24 91 4 4 4 4 4 4 4 4 32
38 4 4 4 4 4 4 4 4 32 92 4 4 4 4 4 3 4 4 31
39 4 4 4 4 4 4 4 4 32 93 4 4 4 4 4 4 4 4 32
40 2 2 2 3 3 2 3 2 19 94 3 4 3 4 4 3 3 3 27
41 4 4 4 3 3 4 3 4 29 95 3 4 3 4 4 4 3 3 28
42 4 4 4 3 3 4 3 4 29 96 3 2 3 2 2 3 3 3 21
43 4 3 3 3 4 3 4 4 28 97 4 4 3 3 4 4 3 3 28
44 4 4 4 4 3 4 4 4 31 98 3 4 4 3 4 3 3 3 27
45 3 4 3 4 4 4 4 4 30 99 4 4 4 3 3 3 4 4 29
46 3 3 3 3 3 2 3 2 22 100 3 3 3 3 3 4 3 4 26
47 4 4 4 4 4 4 4 4 32 101 3 3 3 3 3 3 3 3 24
48 4 4 4 4 4 4 4 4 32 102 4 4 4 4 4 4 4 4 32
49 4 4 4 4 4 4 4 4 32 103 4 4 4 3 3 3 4 4 29
50 3 4 4 4 3 4 4 3 29 104 4 4 3 3 4 4 3 3 28
51 3 4 4 3 3 4 3 4 28 105 4 4 4 4 4 4 4 4 32
52 4 4 4 4 4 4 3 4 31 106 3 3 3 3 3 4 3 4 26
53 4 4 3 4 3 4 3 3 28 107 4 4 4 4 4 4 4 4 32
54 2 2 2 2 3 2 2 2 17 108 4 4 4 4 4 3 4 4 31
Tabulasi Data Interval

Variabel Kompetensi Sumber Daya Manusia (X1)

Sumber Daya Manusia Sumber Daya Manusia

No No
X1.1 X1.2 X1.3 X1.4 X1.5 X1.6 X1 X1.1 X1.2 X1.3 X1.4 X1.5 X1.6 X1
1 3.80 2.40 3.97 4.12 2.55 3.84 20.67 55 3.80 3.79 3.97 2.56 2.55 3.84 20.51
2 2.40 3.79 3.97 4.12 2.55 3.84 20.67 56 2.40 3.79 2.49 4.12 4.10 3.84 20.73
3 3.80 3.79 3.97 4.12 4.10 3.84 23.62 57 3.80 3.79 3.97 4.12 4.10 2.42 22.20
4 1.00 1.00 1.00 1.00 2.55 1.00 7.55 58 3.80 3.79 3.97 4.12 4.10 2.42 22.20
5 3.80 3.79 3.97 2.56 2.55 3.84 20.51 59 1.00 1.00 1.00 1.00 1.00 1.00 6.00
6 3.80 2.40 3.97 2.56 2.55 3.84 19.11 60 2.40 3.79 3.97 4.12 2.55 3.84 20.67
7 3.80 3.79 3.97 4.12 2.55 2.42 20.65 61 3.80 3.79 3.97 4.12 4.10 3.84 23.62
8 1.00 2.40 1.00 2.56 2.55 2.42 11.92 62 3.80 3.79 2.49 2.56 2.55 3.84 19.02
9 3.80 3.79 3.97 4.12 2.55 2.42 20.65 63 3.80 3.79 3.97 2.56 2.55 3.84 20.51
10 3.80 3.79 2.49 4.12 2.55 3.84 20.58 64 3.80 3.79 2.49 4.12 2.55 2.42 19.16
11 1.00 1.00 2.49 1.00 2.55 2.42 10.46 65 3.80 3.79 3.97 4.12 4.10 3.84 23.62
12 3.80 3.79 2.49 4.12 2.55 3.84 20.58 66 1.00 1.00 1.00 1.00 1.00 1.00 6.00
13 3.80 3.79 2.49 2.56 2.55 2.42 17.60 67 1.00 1.00 1.00 2.56 1.00 1.00 7.56
14 3.80 2.40 3.97 4.12 4.10 2.42 20.80 68 3.80 3.79 3.97 2.56 4.10 3.84 22.06
15 3.80 2.40 2.49 4.12 4.10 3.84 20.73 69 3.80 3.79 3.97 2.56 4.10 3.84 22.06
16 3.80 3.79 3.97 4.12 4.10 2.42 22.20 70 2.40 3.79 3.97 4.12 4.10 2.42 20.80
17 3.80 3.79 3.97 4.12 4.10 2.42 22.20 71 3.80 2.40 2.49 2.56 2.55 3.84 17.63
18 1.00 1.00 1.00 1.00 1.00 2.42 7.42 72 3.80 2.40 2.49 2.56 2.55 3.84 17.63
19 3.80 3.79 3.97 4.12 2.55 3.84 22.07 73 3.80 2.40 3.97 2.56 4.10 2.42 19.24
20 3.80 3.79 2.49 4.12 4.10 3.84 22.13 74 2.40 1.00 1.00 2.56 2.55 1.00 10.50
21 3.80 3.79 3.97 2.56 4.10 3.84 22.06 75 3.80 3.79 3.97 4.12 4.10 3.84 23.62
22 3.80 3.79 3.97 4.12 4.10 3.84 23.62 76 3.80 3.79 3.97 4.12 4.10 3.84 23.62
23 2.40 2.40 2.49 2.56 2.55 2.42 14.81 77 3.80 3.79 2.49 2.56 2.55 2.42 17.60
24 3.80 3.79 3.97 4.12 4.10 3.84 23.62 78 3.80 3.79 2.49 4.12 2.55 3.84 20.58
25 3.80 2.40 3.97 2.56 2.55 2.42 17.69 79 1.00 1.00 1.00 1.00 1.00 1.00 6.00
26 3.80 2.40 3.97 2.56 4.10 3.84 20.66 80 2.40 2.40 2.49 2.56 2.55 2.42 14.81
27 3.80 2.40 3.97 2.56 4.10 3.84 20.66 81 3.80 3.79 3.97 4.12 4.10 3.84 23.62
28 2.40 3.79 3.97 4.12 4.10 3.84 22.22 82 3.80 3.79 3.97 4.12 4.10 3.84 23.62
29 2.40 1.00 1.00 1.00 1.00 1.00 7.40 83 3.80 3.79 3.97 4.12 4.10 3.84 23.62
30 2.40 3.79 3.97 4.12 4.10 3.84 22.22 84 1.00 1.00 1.00 1.00 1.00 1.00 6.00
31 3.80 3.79 3.97 4.12 4.10 3.84 23.62 85 3.80 3.79 3.97 4.12 4.10 3.84 23.62
32 3.80 3.79 2.49 4.12 4.10 3.84 22.13 86 3.80 2.40 3.97 2.56 2.55 3.84 19.11
33 3.80 3.79 3.97 4.12 4.10 3.84 23.62 87 3.80 2.40 3.97 4.12 2.55 3.84 20.67
34 3.80 2.40 2.49 4.12 4.10 3.84 20.73 88 3.80 2.40 2.49 4.12 2.55 2.42 17.76
35 1.00 1.00 2.49 2.56 1.00 1.00 9.04 89 1.00 2.40 1.00 2.56 2.55 2.42 11.92
36 2.40 2.40 2.49 2.56 2.55 2.42 14.81 90 3.80 3.79 3.97 2.56 2.55 3.84 20.51
37 2.40 2.40 2.49 2.56 2.55 2.42 14.81 91 3.80 3.79 3.97 4.12 4.10 3.84 23.62
38 3.80 3.79 2.49 2.56 2.55 3.84 19.02 92 2.40 2.40 2.49 2.56 2.55 2.42 14.81
39 3.80 3.79 2.49 2.56 2.55 3.84 19.02 93 2.40 3.79 3.97 2.56 2.55 3.84 19.11
40 1.00 1.00 2.49 1.00 2.55 1.00 9.04 94 3.80 2.40 2.49 2.56 2.55 3.84 17.63
41 3.80 3.79 2.49 4.12 2.55 3.84 20.58 95 3.80 3.79 3.97 2.56 4.10 3.84 22.06
42 3.80 3.79 2.49 4.12 2.55 3.84 20.58 96 1.00 2.40 2.49 2.56 2.55 1.00 11.99
43 3.80 2.40 2.49 2.56 4.10 3.84 19.18 97 3.80 3.79 3.97 4.12 4.10 3.84 23.62
44 3.80 3.79 3.97 4.12 2.55 3.84 22.07 98 3.80 3.79 2.49 2.56 2.55 2.42 17.60
45 3.80 3.79 3.97 4.12 4.10 3.84 23.62 99 3.80 3.79 2.49 2.56 2.55 3.84 19.02
46 2.40 1.00 2.49 2.56 1.00 1.00 10.44 100 2.40 3.79 2.49 2.56 4.10 3.84 19.18
47 3.80 3.79 3.97 4.12 4.10 3.84 23.62 101 3.80 2.40 3.97 2.56 2.55 2.42 17.69
48 3.80 3.79 3.97 4.12 4.10 3.84 23.62 102 3.80 2.40 3.97 4.12 2.55 3.84 20.67
49 3.80 3.79 3.97 4.12 4.10 3.84 23.62 103 2.40 3.79 3.97 4.12 4.10 3.84 22.22
50 3.80 2.40 2.49 2.56 4.10 3.84 19.18 104 3.80 3.79 3.97 4.12 4.10 3.84 23.62
51 2.40 2.40 2.49 4.12 4.10 3.84 19.34 105 2.40 3.79 3.97 2.56 2.55 3.84 19.11
52 3.80 3.79 3.97 4.12 4.10 3.84 23.62 106 2.40 3.79 2.49 2.56 4.10 3.84 19.18
53 3.80 2.40 2.49 2.56 2.55 3.84 17.63 107 3.80 3.79 3.97 4.12 4.10 3.84 23.62
54 1.00 1.00 2.49 2.56 1.00 1.00 9.04 108 2.40 2.40 2.49 2.56 2.55 2.42 14.81
Tabulasi Data Interval
Variabel Sistem Pengendalian Intern (X2)

Sistem Pengendalian Intern Sistem Pengendalian Intern

No No
X2.1 X2.2 X2.3 X2.4 X2.5 X2 X2.1 X2.2 X2.3 X2.4 X2.5 X2
1 3.96 4.02 4.16 3.84 3.97 19.95 55 2.48 4.02 4.16 2.42 2.49 15.56
2 3.96 4.02 2.58 3.84 3.97 18.37 56 3.96 4.02 4.16 3.84 3.97 19.95
3 3.96 4.02 4.16 3.84 3.97 19.95 57 3.96 4.02 4.16 3.84 3.97 19.95
4 1.00 1.00 2.58 1.00 1.00 6.58 58 2.48 4.02 4.16 3.84 3.97 18.47
5 3.96 4.02 4.16 3.84 3.97 19.95 59 2.48 1.00 2.58 2.42 1.00 9.48
6 2.48 2.51 4.16 3.84 3.97 16.96 60 3.96 4.02 2.58 3.84 2.49 16.88
7 2.48 2.51 2.58 2.42 3.97 13.96 61 3.96 4.02 4.16 3.84 2.49 18.46
8 2.48 2.51 2.58 2.42 1.00 10.99 62 3.96 4.02 4.16 3.84 3.97 19.95
9 2.48 2.51 2.58 2.42 3.97 13.96 63 3.96 4.02 4.16 3.84 3.97 19.95
10 3.96 2.51 4.16 2.42 3.97 17.02 64 3.96 2.51 4.16 3.84 3.97 18.44
11 3.96 2.51 4.16 2.42 3.97 17.02 65 3.96 4.02 4.16 3.84 3.97 19.95
12 3.96 2.51 4.16 2.42 3.97 17.02 66 1.00 1.00 1.00 1.00 1.00 5.00
13 2.48 4.02 4.16 3.84 3.97 18.47 67 3.96 4.02 4.16 3.84 3.97 19.95
14 1.00 1.00 1.00 1.00 1.00 5.00 68 3.96 4.02 4.16 3.84 3.97 19.95
15 3.96 4.02 4.16 3.84 3.97 19.95 69 3.96 4.02 4.16 3.84 3.97 19.95
16 3.96 2.51 2.58 3.84 2.49 15.37 70 1.00 1.00 1.00 1.00 1.00 5.00
17 3.96 2.51 2.58 3.84 2.49 15.37 71 2.48 2.51 2.58 3.84 2.49 13.90
18 1.00 2.51 2.58 1.00 2.49 9.57 72 2.48 2.51 2.58 3.84 2.49 13.90
19 2.48 4.02 4.16 3.84 3.97 18.47 73 3.96 4.02 4.16 3.84 3.97 19.95
20 2.48 4.02 4.16 3.84 3.97 18.47 74 2.48 1.00 1.00 1.00 2.49 7.97
21 3.96 4.02 4.16 2.42 3.97 18.53 75 3.96 4.02 4.16 3.84 3.97 19.95
22 3.96 4.02 4.16 3.84 3.97 19.95 76 3.96 4.02 4.16 3.84 3.97 19.95
23 1.00 2.51 2.58 1.00 1.00 8.09 77 2.48 4.02 4.16 3.84 3.97 18.47
24 3.96 4.02 4.16 3.84 3.97 19.95 78 2.48 4.02 4.16 2.42 2.49 15.56
25 3.96 4.02 2.58 3.84 3.97 18.37 79 1.00 1.00 1.00 1.00 1.00 5.00
26 3.96 4.02 2.58 3.84 3.97 18.37 80 2.48 4.02 4.16 3.84 3.97 18.47
27 3.96 4.02 2.58 3.84 3.97 18.37 81 3.96 4.02 4.16 3.84 3.97 19.95
28 2.48 2.51 2.58 3.84 3.97 15.38 82 3.96 4.02 4.16 3.84 3.97 19.95
29 1.00 2.51 2.58 2.42 1.00 9.51 83 3.96 4.02 4.16 3.84 3.97 19.95
30 3.96 2.51 2.58 2.42 3.97 15.44 84 2.48 1.00 1.00 1.00 2.49 7.97
31 3.96 4.02 4.16 2.42 2.49 17.04 85 3.96 2.51 4.16 2.42 2.49 15.53
32 3.96 4.02 4.16 2.42 3.97 18.53 86 3.96 4.02 4.16 2.42 3.97 18.53
33 3.96 4.02 4.16 2.42 2.49 17.04 87 3.96 2.51 2.58 3.84 3.97 16.86
34 3.96 2.51 4.16 3.84 3.97 18.44 88 2.48 2.51 4.16 3.84 3.97 16.96
35 1.00 2.51 1.00 2.42 2.49 9.42 89 2.48 1.00 1.00 1.00 1.00 6.48
36 2.48 4.02 2.58 3.84 2.49 15.41 90 3.96 4.02 4.16 3.84 3.97 19.95
37 2.48 4.02 2.58 3.84 2.49 15.41 91 3.96 4.02 4.16 3.84 3.97 19.95
38 2.48 2.51 4.16 3.84 3.97 16.96 92 2.48 4.02 4.16 3.84 3.97 18.47
39 2.48 2.51 4.16 3.84 3.97 16.96 93 2.48 2.51 2.58 1.00 2.49 11.05
40 1.00 1.00 2.58 1.00 1.00 6.58 94 2.48 2.51 2.58 3.84 2.49 13.90
41 3.96 4.02 2.58 3.84 3.97 18.37 95 3.96 4.02 4.16 3.84 3.97 19.95
42 1.00 2.51 2.58 2.42 2.49 11.00 96 3.96 2.51 2.58 3.84 3.97 16.86
43 3.96 4.02 2.58 2.42 3.97 16.95 97 3.96 4.02 4.16 3.84 3.97 19.95
44 3.96 4.02 4.16 3.84 3.97 19.95 98 2.48 4.02 4.16 3.84 3.97 18.47
45 2.48 2.51 4.16 3.84 3.97 16.96 99 3.96 4.02 4.16 3.84 3.97 19.95
46 3.96 4.02 4.16 3.84 3.97 19.95 100 3.96 2.51 2.58 2.42 2.49 13.95
47 3.96 4.02 4.16 3.84 3.97 19.95 101 2.48 2.51 2.58 2.42 3.97 13.96
48 3.96 4.02 4.16 3.84 3.97 19.95 102 3.96 4.02 4.16 3.84 3.97 19.95
49 3.96 4.02 4.16 3.84 3.97 19.95 103 3.96 2.51 2.58 2.42 3.97 15.44
50 3.96 4.02 4.16 3.84 3.97 19.95 104 3.96 4.02 4.16 3.84 3.97 19.95
51 3.96 2.51 2.58 2.42 3.97 15.44 105 2.48 4.02 4.16 3.84 2.49 16.98
52 3.96 4.02 4.16 3.84 3.97 19.95 106 3.96 2.51 2.58 2.42 2.49 13.95
53 2.48 2.51 2.58 3.84 3.97 15.38 107 3.96 4.02 4.16 3.84 3.97 19.95
54 2.48 2.51 2.58 1.00 2.49 11.05 108 2.48 4.02 4.16 3.84 3.97 18.47
Tabulasi Data Interval
Variabel Pemahaman Atas Regulasi Sistem Akuntansi Pemerintahan
Berbasis Akrual (X3)

Pemahaman Atas Regulasi Sistem Akuntansi Pemerintahan Pemahaman Atas Regulasi Sistem Akuntansi Pemerintahan
No Bersabis Akrual No Bersabis Akrual
X3.1 X3.2 X3.3 X3.4 X3.5 X3 X3.1 X3.2 X3.3 X3.4 X3.5 X3
1 3.85 2.76 3.65 3.73 2.73 16.72 55 3.85 4.52 3.65 3.73 4.46 20.21
2 3.85 2.76 3.65 3.73 2.73 16.72 56 3.85 4.52 3.65 2.36 4.46 18.85
3 3.85 2.76 3.65 3.73 2.73 16.72 57 3.85 4.52 3.65 3.73 4.46 20.21
4 1.00 2.76 1.00 2.36 2.73 9.85 58 3.85 2.76 3.65 3.73 2.73 16.72
5 3.85 4.52 3.65 3.73 4.46 20.21 59 1.00 2.76 1.00 1.00 2.73 8.49
6 2.43 2.76 3.65 3.73 2.73 15.30 60 3.85 2.76 3.65 3.73 2.73 16.72
7 2.43 2.76 3.65 3.73 2.73 15.30 61 3.85 4.52 3.65 3.73 4.46 20.21
8 2.43 2.76 1.00 1.00 2.73 9.92 62 3.85 4.52 3.65 3.73 4.46 20.21
9 2.43 2.76 3.65 3.73 2.73 15.30 63 3.85 4.52 3.65 3.73 4.46 20.21
10 3.85 2.76 3.65 3.73 2.73 16.72 64 2.43 2.76 3.65 3.73 2.73 15.30
11 3.85 2.76 3.65 3.73 2.73 16.72 65 3.85 4.52 3.65 3.73 4.46 20.21
12 3.85 2.76 3.65 3.73 2.73 16.72 66 1.00 2.76 1.00 1.00 2.73 8.49
13 2.43 4.52 3.65 3.73 4.46 18.79 67 3.85 2.76 3.65 3.73 2.73 16.72
14 1.00 2.76 1.00 1.00 2.73 8.49 68 3.85 2.76 3.65 3.73 2.73 16.72
15 3.85 4.52 3.65 3.73 4.46 20.21 69 3.85 2.76 3.65 3.73 2.73 16.72
16 3.85 2.76 3.65 3.73 2.73 16.72 70 1.00 2.76 1.00 1.00 2.73 8.49
17 3.85 2.76 3.65 3.73 2.73 16.72 71 2.43 4.52 3.65 3.73 4.46 18.79
18 1.00 2.76 1.00 1.00 2.73 8.49 72 2.43 4.52 3.65 3.73 4.46 18.79
19 2.43 2.76 1.00 1.00 2.73 9.92 73 2.43 2.76 2.33 2.36 2.73 12.61
20 3.85 4.52 3.65 3.73 4.46 20.21 74 1.00 2.76 1.00 1.00 1.00 6.76
21 3.85 4.52 3.65 3.73 4.46 20.21 75 3.85 2.76 3.65 3.73 2.73 16.72
22 3.85 4.52 3.65 3.73 4.46 20.21 76 1.00 2.76 1.00 1.00 2.73 8.49
23 3.85 2.76 3.65 3.73 4.46 18.46 77 3.85 2.76 3.65 3.73 2.73 16.72
24 3.85 4.52 3.65 3.73 4.46 20.21 78 3.85 2.76 3.65 3.73 2.73 16.72
25 3.85 4.52 3.65 3.73 4.46 20.21 79 3.85 4.52 3.65 2.36 4.46 18.85
26 3.85 4.52 3.65 3.73 4.46 20.21 80 3.85 4.52 3.65 3.73 4.46 20.21
27 3.85 4.52 3.65 3.73 4.46 20.21 81 3.85 2.76 3.65 3.73 2.73 16.72
28 3.85 2.76 3.65 3.73 2.73 16.72 82 3.85 2.76 3.65 3.73 2.73 16.72
29 1.00 2.76 1.00 1.00 2.73 8.49 83 3.85 2.76 3.65 3.73 2.73 16.72
30 3.85 2.76 3.65 3.73 2.73 16.72 84 1.00 2.76 1.00 1.00 2.73 8.49
31 3.85 4.52 3.65 3.73 4.46 20.21 85 2.43 4.52 3.65 3.73 4.46 18.79
32 3.85 4.52 3.65 3.73 4.46 20.21 86 3.85 4.52 3.65 2.36 4.46 18.85
33 3.85 4.52 3.65 3.73 4.46 20.21 87 3.85 2.76 3.65 3.73 2.73 16.72
34 3.85 4.52 3.65 3.73 2.73 18.48 88 3.85 2.76 3.65 3.73 2.73 16.72
35 1.00 1.00 1.00 1.00 2.73 6.73 89 1.00 1.00 1.00 1.00 1.00 5.00
36 2.43 2.76 2.33 3.73 4.46 15.70 90 3.85 2.76 3.65 3.73 2.73 16.72
37 2.43 2.76 2.33 3.73 4.46 15.70 91 3.85 4.52 3.65 3.73 4.46 20.21
38 3.85 2.76 3.65 3.73 2.73 16.72 92 3.85 4.52 3.65 3.73 4.46 20.21
39 3.85 2.76 3.65 3.73 2.73 16.72 93 3.85 2.76 3.65 3.73 4.46 18.46
40 1.00 2.76 1.00 1.00 2.73 8.49 94 2.43 4.52 3.65 3.73 4.46 18.79
41 3.85 2.76 3.65 3.73 2.73 16.72 95 3.85 2.76 3.65 3.73 2.73 16.72
42 3.85 2.76 3.65 3.73 2.73 16.72 96 2.43 1.00 1.00 1.00 1.00 6.43
43 3.85 4.52 3.65 3.73 4.46 20.21 97 3.85 2.76 3.65 3.73 2.73 16.72
44 3.85 4.52 3.65 3.73 4.46 20.21 98 3.85 2.76 3.65 3.73 2.73 16.72
45 3.85 4.52 3.65 3.73 4.46 20.21 99 3.85 4.52 3.65 3.73 4.46 20.21
46 2.43 1.00 1.00 2.36 1.00 7.79 100 2.43 4.52 3.65 2.36 4.46 17.42
47 3.85 4.52 3.65 3.73 4.46 20.21 101 2.43 2.76 3.65 3.73 2.73 15.30
48 3.85 4.52 3.65 3.73 4.46 20.21 102 3.85 2.76 3.65 3.73 2.73 16.72
49 3.85 4.52 3.65 2.36 4.46 18.85 103 3.85 2.76 3.65 3.73 2.73 16.72
50 3.85 2.76 3.65 3.73 2.73 16.72 104 3.85 2.76 3.65 3.73 2.73 16.72
51 3.85 4.52 3.65 3.73 4.46 20.21 105 3.85 2.76 3.65 3.73 4.46 18.46
52 3.85 2.76 3.65 3.73 2.73 16.72 106 2.43 4.52 3.65 2.36 4.46 17.42
53 2.43 4.52 3.65 3.73 4.46 18.79 107 3.85 4.52 3.65 3.73 4.46 20.21
54 2.43 1.00 1.00 1.00 1.00 6.43 108 3.85 4.52 3.65 3.73 4.46 20.21
 Tabulasi Data Interval
Variabel Kualitas Laporan Keuangan (Y)

Kualitas Laporan Keuanagan Kualitas Laporan Keuanagan

No No
Y.1 Y.2 Y.3 Y.4 Y.5 Y.6 Y.7 Y.8 Y Y.1 Y.2 Y.3 Y.4 Y.5 Y.6 Y.7 Y.8 Y
1 3.90 3.71 4.13 3.90 4.42 3.91 4.08 4.16 32.20 55 3.90 3.71 2.57 2.45 4.42 2.45 2.54 2.58 24.61
2 3.90 3.71 4.13 3.90 4.42 3.91 4.08 4.16 32.20 56 3.90 3.71 4.13 3.90 4.42 3.91 4.08 4.16 32.20
3 2.45 2.35 4.13 3.90 4.42 3.91 4.08 4.16 29.40 57 3.90 3.71 2.57 2.45 2.71 3.91 4.08 4.16 27.48
4 1.00 1.00 1.00 1.00 2.71 1.00 1.00 1.00 9.71 58 3.90 2.35 2.57 3.90 4.42 3.91 4.08 2.58 27.71
5 3.90 3.71 4.13 3.90 4.42 3.91 4.08 4.16 32.20 59 2.45 1.00 2.57 1.00 2.71 1.00 1.00 2.58 14.30
6 3.90 3.71 2.57 3.90 2.71 3.91 4.08 2.58 27.35 60 2.45 3.71 4.13 3.90 2.71 3.91 4.08 4.16 29.05
7 2.45 2.35 2.57 2.45 2.71 2.45 4.08 2.58 21.64 61 2.45 3.71 4.13 3.90 4.42 3.91 4.08 4.16 30.76
8 2.45 2.35 2.57 2.45 2.71 2.45 2.54 2.58 20.10 62 3.90 3.71 4.13 2.45 2.71 2.45 4.08 4.16 27.59
9 2.45 2.35 2.57 2.45 2.71 2.45 4.08 2.58 21.64 63 2.45 2.35 2.57 2.45 2.71 2.45 2.54 2.58 20.10
10 3.90 3.71 2.57 3.90 2.71 2.45 4.08 2.58 25.90 64 3.90 3.71 2.57 3.90 2.71 3.91 4.08 4.16 28.93
11 3.90 3.71 2.57 3.90 2.71 2.45 4.08 2.58 25.90 65 3.90 3.71 4.13 3.90 4.42 3.91 4.08 4.16 32.20
12 3.90 3.71 2.57 3.90 2.71 2.45 4.08 2.58 25.90 66 1.00 1.00 1.00 1.00 1.00 2.45 1.00 1.00 9.45
13 3.90 3.71 2.57 3.90 4.42 3.91 4.08 4.16 30.64 67 3.90 3.71 4.13 3.90 4.42 2.45 4.08 4.16 30.75
14 1.00 1.00 1.00 1.00 2.71 2.45 2.54 2.58 14.28 68 2.45 3.71 2.57 3.90 4.42 3.91 2.54 2.58 26.07
15 3.90 3.71 4.13 3.90 4.42 3.91 4.08 4.16 32.20 69 2.45 3.71 2.57 3.90 4.42 3.91 2.54 2.58 26.07
16 3.90 3.71 4.13 3.90 2.71 3.91 4.08 4.16 30.50 70 2.45 1.00 2.57 1.00 1.00 1.00 2.54 2.58 14.13
17 3.90 3.71 4.13 3.90 2.71 3.91 4.08 4.16 30.50 71 2.45 3.71 2.57 3.90 4.42 2.45 2.54 2.58 24.62
18 1.00 1.00 1.00 1.00 2.71 1.00 1.00 1.00 9.71 72 2.45 3.71 2.57 3.90 4.42 2.45 2.54 2.58 24.62
19 3.90 3.71 2.57 3.90 4.42 3.91 4.08 4.16 30.64 73 3.90 3.71 4.13 3.90 4.42 3.91 4.08 4.16 32.20
20 3.90 3.71 4.13 2.45 4.42 3.91 4.08 4.16 30.75 74 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 8.00
21 3.90 3.71 4.13 2.45 4.42 3.91 4.08 4.16 30.75 75 3.90 3.71 2.57 3.90 2.71 3.91 4.08 4.16 28.93
22 3.90 3.71 4.13 3.90 4.42 3.91 4.08 4.16 32.20 76 3.90 3.71 4.13 3.90 4.42 3.91 4.08 4.16 32.20
23 1.00 1.00 2.57 1.00 2.71 1.00 2.54 2.58 14.39 77 2.45 3.71 4.13 2.45 4.42 2.45 2.54 2.58 24.73
24 3.90 3.71 2.57 2.45 2.71 3.91 4.08 4.16 27.48 78 3.90 3.71 2.57 3.90 4.42 2.45 4.08 2.58 27.61
25 3.90 3.71 2.57 3.90 2.71 3.91 2.54 4.16 27.39 79 1.00 1.00 2.57 2.45 1.00 1.00 2.54 2.58 14.14
26 3.90 3.71 2.57 3.90 2.71 3.91 4.08 4.16 28.93 80 3.90 3.71 4.13 3.90 4.42 2.45 4.08 4.16 30.75
27 3.90 3.71 2.57 3.90 2.71 3.91 4.08 4.16 28.93 81 3.90 3.71 2.57 2.45 4.42 3.91 2.54 2.58 26.07
28 3.90 3.71 4.13 2.45 2.71 2.45 4.08 4.16 27.59 82 3.90 3.71 4.13 3.90 4.42 3.91 4.08 4.16 32.20
29 1.00 1.00 1.00 2.45 2.71 2.45 1.00 1.00 12.61 83 3.90 3.71 4.13 3.90 4.42 3.91 4.08 4.16 32.20
30 3.90 3.71 4.13 2.45 2.71 2.45 4.08 4.16 27.59 84 2.45 1.00 1.00 1.00 2.71 1.00 1.00 2.58 12.73
31 3.90 3.71 4.13 3.90 2.71 2.45 4.08 4.16 29.04 85 3.90 3.71 4.13 3.90 4.42 3.91 4.08 4.16 32.20
32 3.90 3.71 4.13 3.90 2.71 2.45 4.08 2.58 27.46 86 3.90 3.71 2.57 2.45 4.42 2.45 2.54 2.58 24.61
33 3.90 3.71 4.13 3.90 2.71 2.45 4.08 4.16 29.04 87 3.90 3.71 4.13 3.90 2.71 3.91 2.54 4.16 28.95
34 3.90 2.35 4.13 3.90 4.42 3.91 4.08 4.16 30.85 88 3.90 3.71 2.57 2.45 4.42 2.45 2.54 2.58 24.61
35 1.00 1.00 2.57 1.00 2.71 1.00 1.00 2.58 12.85 89 1.00 1.00 2.57 2.45 2.71 2.45 2.54 2.58 17.30
36 2.45 2.35 2.57 2.45 2.71 2.45 2.54 2.58 20.10 90 2.45 3.71 2.57 3.90 4.42 3.91 4.08 4.16 29.19
37 2.45 2.35 2.57 2.45 2.71 2.45 2.54 2.58 20.10 91 3.90 3.71 4.13 3.90 4.42 3.91 4.08 4.16 32.20
38 3.90 3.71 4.13 3.90 4.42 3.91 4.08 4.16 32.20 92 3.90 3.71 4.13 3.90 4.42 2.45 4.08 4.16 30.75
39 3.90 3.71 4.13 3.90 4.42 3.91 4.08 4.16 32.20 93 3.90 3.71 4.13 3.90 4.42 3.91 4.08 4.16 32.20
40 1.00 1.00 1.00 2.45 2.71 1.00 2.54 1.00 12.70 94 2.45 3.71 2.57 3.90 4.42 2.45 2.54 2.58 24.62
41 3.90 3.71 4.13 2.45 2.71 3.91 2.54 4.16 27.50 95 2.45 3.71 2.57 3.90 4.42 3.91 2.54 2.58 26.07
42 3.90 3.71 4.13 2.45 2.71 3.91 2.54 4.16 27.50 96 2.45 1.00 2.57 1.00 1.00 2.45 2.54 2.58 15.59
43 3.90 2.35 2.57 2.45 4.42 2.45 4.08 4.16 26.38 97 3.90 3.71 2.57 2.45 4.42 3.91 2.54 2.58 26.07
44 3.90 3.71 4.13 3.90 2.71 3.91 4.08 4.16 30.50 98 2.45 3.71 4.13 2.45 4.42 2.45 2.54 2.58 24.73
45 2.45 3.71 2.57 3.90 4.42 3.91 4.08 4.16 29.19 99 3.90 3.71 4.13 2.45 2.71 2.45 4.08 4.16 27.59
46 2.45 2.35 2.57 2.45 2.71 1.00 2.54 1.00 17.07 100 2.45 2.35 2.57 2.45 2.71 3.91 2.54 4.16 23.13
47 3.90 3.71 4.13 3.90 4.42 3.91 4.08 4.16 32.20 101 2.45 2.35 2.57 2.45 2.71 2.45 2.54 2.58 20.10
48 3.90 3.71 4.13 3.90 4.42 3.91 4.08 4.16 32.20 102 3.90 3.71 4.13 3.90 4.42 3.91 4.08 4.16 32.20
49 3.90 3.71 4.13 3.90 4.42 3.91 4.08 4.16 32.20 103 3.90 3.71 4.13 2.45 2.71 2.45 4.08 4.16 27.59
50 2.45 3.71 4.13 3.90 2.71 3.91 4.08 2.58 27.47 104 3.90 3.71 2.57 2.45 4.42 3.91 2.54 2.58 26.07
51 2.45 3.71 4.13 2.45 2.71 3.91 2.54 4.16 26.05 105 3.90 3.71 4.13 3.90 4.42 3.91 4.08 4.16 32.20
52 3.90 3.71 4.13 3.90 4.42 3.91 2.54 4.16 30.66 106 2.45 2.35 2.57 2.45 2.71 3.91 2.54 4.16 23.13
53 3.90 3.71 2.57 3.90 2.71 3.91 2.54 2.58 25.81 107 3.90 3.71 4.13 3.90 4.42 3.91 4.08 4.16 32.20
54 1.00 1.00 1.00 1.00 2.71 1.00 1.00 1.00 9.71 108 3.90 3.71 4.13 3.90 4.42 2.45 4.08 4.16 30.75
Deskripsi Data Penelitian

Statistics
X1.1 X1.2 X1.3 X1.4 X1.5 X1.6
N Valid 108 108 108 108 108 108
Missing 0 0 0 0 0 0
Mean 3,5463 3,4630 3,4259 3,4074 3,3519 3,5185
Mode 4,00 4,00 4,00 4,00 3,00 4,00
Std. Deviation ,71544 ,71598 ,67261 ,64180 ,64583 ,70355
Minimum 2,00 2,00 2,00 2,00 2,00 2,00
Maximum 4,00 4,00 4,00 4,00 4,00 4,00
Sum 383,00 374,00 370,00 368,00 362,00 380,00

Statistics
X2.1 X2.2 X2.3 X2.4 X2.5 X3.1
N Valid 108 108 108 108 108 108
Missing 0 0 0 0 0 0
Mean 3,4815 3,4815 3,5185 3,5278 3,5741 3,5648
Mode 4,00 4,00 4,00 4,00 4,00 4,00
Std. Deviation ,67646 ,66250 ,63366 ,70324 ,67261 ,70078
Minimum 2,00 2,00 2,00 2,00 2,00 2,00
Maximum 4,00 4,00 4,00 4,00 4,00 4,00
Sum 376,00 376,00 380,00 381,00 386,00 385,00

Statistics
X3.2 X3.3 X3.4 X3.5 Y.1 Y.2
N Valid 108 108 108 108 108 108
Missing 0 0 0 0 0 0
Mean 3,3519 3,6389 3,6204 3,3889 3,5093 3,5741
Mode 3,00 4,00 4,00 3,00 4,00 4,00
Std. Deviation ,56889 ,75453 ,73265 ,57735 ,69033 ,73883
Minimum 2,00 2,00 2,00 2,00 2,00 2,00
Maximum 4,00 4,00 4,00 4,00 4,00 4,00
Sum 362,00 393,00 391,00 366,00 379,00 386,00

Statistics
Y.3 Y.4 Y.5 Y.6 Y.7 Y.8
N Valid 108 108 108 108 108 108
Missing 0 0 0 0 0 0
Mean 3,3889 3,4537 3,4444 3,4352 3,5000 3,4907
Mode 4,00 4,00 4,00 4,00 4,00 4,00
Std. Deviation ,63883 ,68882 ,58539 ,68731 ,64851 ,63386
Minimum 2,00 2,00 2,00 2,00 2,00 2,00
Maximum 4,00 4,00 4,00 4,00 4,00 4,00
Sum 366,00 373,00 372,00 371,00 378,00 377,00

Frekuensi Jawaban Responden

X1.1

Frequency Percent Valid Percent Cumulative Percent

Valid 2,00 14 13,0 13,0 13,0
3,00 21 19,4 19,4 32,4
4,00 73 67,6 67,6 100,0
Total 108 100,0 100,0
 X1.2

Frequency Percent Valid Percent Cumulative Percent

Valid 2,00 14 13,0 13,0 13,0
3,00 30 27,8 27,8 40,7
4,00 64 59,3 59,3 100,0
Total 108 100,0 100,0

X1.3

Frequency Percent Valid Percent Cumulative Percent

Valid 2,00 11 10,2 10,2 10,2
3,00 40 37,0 37,0 47,2
4,00 57 52,8 52,8 100,0
Total 108 100,0 100,0

X1.4

Frequency Percent Valid Percent Cumulative Percent

Valid 2,00 9 8,3 8,3 8,3
3,00 46 42,6 42,6 50,9
4,00 53 49,1 49,1 100,0
Total 108 100,0 100,0

X1.5

Frequency Percent Valid Percent Cumulative Percent

Valid 2,00 10 9,3 9,3 9,3
3,00 50 46,3 46,3 55,6
4,00 48 44,4 44,4 100,0
Total 108 100,0 100,0

X1.6

Frequency Percent Valid Percent Cumulative Percent

Valid 2,00 13 12,0 12,0 12,0
3,00 26 24,1 24,1 36,1
4,00 69 63,9 63,9 100,0
Total 108 100,0 100,0

X2.1

Frequency Percent Valid Percent Cumulative Percent

Valid 2,00 11 10,2 10,2 10,2
3,00 34 31,5 31,5 41,7
4,00 63 58,3 58,3 100,0
Total 108 100,0 100,0

X2.2

Frequency Percent Valid Percent Cumulative Percent

Valid 2,00 10 9,3 9,3 9,3
3,00 36 33,3 33,3 42,6
4,00 62 57,4 57,4 100,0
Total 108 100,0 100,0

X2.3
 Frequency Percent Valid Percent Cumulative Percent
Valid 2,00 8 7,4 7,4 7,4
3,00 36 33,3 33,3 40,7
4,00 64 59,3 59,3 100,0
Total 108 100,0 100,0

X2.4

Frequency Percent Valid Percent Cumulative Percent

Valid 2,00 13 12,0 12,0 12,0
3,00 25 23,1 23,1 35,2
4,00 70 64,8 64,8 100,0
Total 108 100,0 100,0

X2.5

Frequency Percent Valid Percent Cumulative Percent

Valid 2,00 11 10,2 10,2 10,2
3,00 24 22,2 22,2 32,4
4,00 73 67,6 67,6 100,0
Total 108 100,0 100,0

X3.1

Frequency Percent Valid Percent Cumulative Percent

Valid 2,00 13 12,0 12,0 12,0
3,00 21 19,4 19,4 31,5
4,00 74 68,5 68,5 100,0
Total 108 100,0 100,0

X3.2

Frequency Percent Valid Percent Cumulative Percent

Valid 2,00 5 4,6 4,6 4,6
3,00 60 55,6 55,6 60,2
4,00 43 39,8 39,8 100,0
Total 108 100,0 100,0

X3.3

Frequency Percent Valid Percent Cumulative Percent

Valid 2,00 18 16,7 16,7 16,7
3,00 3 2,8 2,8 19,4
4,00 87 80,6 80,6 100,0
Total 108 100,0 100,0

X3.4

Frequency Percent Valid Percent Cumulative Percent

Valid 2,00 16 14,8 14,8 14,8
3,00 9 8,3 8,3 23,1
4,00 83 76,9 76,9 100,0
Total 108 100,0 100,0

Lampiran 4 (Lanjutan)

X3.5
 Frequency Percent Valid Percent Cumulative Percent
Valid 2,00 5 4,6 4,6 4,6
3,00 56 51,9 51,9 56,5
4,00 47 43,5 43,5 100,0
Total 108 100,0 100,0

Y.1

Frequency Percent Valid Percent Cumulative Percent

Valid 2,00 12 11,1 11,1 11,1
3,00 29 26,9 26,9 38,0
4,00 67 62,0 62,0 100,0
Total 108 100,0 100,0

Y.2

Frequency Percent Valid Percent Cumulative Percent

Valid 2,00 16 14,8 14,8 14,8
3,00 14 13,0 13,0 27,8
4,00 78 72,2 72,2 100,0
Total 108 100,0 100,0

Y.3

Frequency Percent Valid Percent Cumulative Percent

Valid 2,00 9 8,3 8,3 8,3
3,00 48 44,4 44,4 52,8
4,00 51 47,2 47,2 100,0
Total 108 100,0 100,0

Y.4

Frequency Percent Valid Percent Cumulative Percent

Valid 2,00 12 11,1 11,1 11,1
3,00 35 32,4 32,4 43,5
4,00 61 56,5 56,5 100,0
Total 108 100,0 100,0

Y.5

Frequency Percent Valid Percent Cumulative Percent

Valid 2,00 5 4,6 4,6 4,6
3,00 50 46,3 46,3 50,9
4,00 53 49,1 49,1 100,0
Total 108 100,0 100,0

Y.6

Frequency Percent Valid Percent Cumulative Percent

Valid 2,00 12 11,1 11,1 11,1
3,00 37 34,3 34,3 45,4
4,00 59 54,6 54,6 100,0
Total 108 100,0 100,0

Y.7

Frequency Percent Valid Percent Cumulative Percent

Valid 2,00 9 8,3 8,3 8,3
 3,00 36 33,3 33,3 41,7
4,00 63 58,3 58,3 100,0
Total 108 100,0 100,0

Y.8

Frequency Percent Valid Percent Cumulative Percent

Valid 2,00 8 7,4 7,4 7,4
3,00 39 36,1 36,1 43,5
4,00 61 56,5 56,5 100,0
Total 108 100,0 100,0
Hasil Uji Validitas Variabel Kompetensi Sumber Daya Manusia

Correlations
X1.1 X1.2 X1.3 X1.4 X1.5 X1.6 X1
X1.1 Pearson Correlation 1 ,627** ,680** ,627** ,444* ,489** ,808**
Sig. (2-tailed) ,000 ,000 ,000 ,014 ,006 ,000
N 30 30 30 30 30 30 30
X1.2 Pearson Correlation ,627** 1 ,616** ,805** ,480** ,564** ,853**
Sig. (2-tailed) ,000 ,000 ,000 ,007 ,001 ,000
N 30 30 30 30 30 30 30
X1.3 Pearson Correlation ,680** ,616** 1 ,616** ,575** ,562** ,840**
Sig. (2-tailed) ,000 ,000 ,000 ,001 ,001 ,000
N 30 30 30 30 30 30 30
X1.4 Pearson Correlation ,627** ,805** ,616** 1 ,557** ,564** ,867**
Sig. (2-tailed) ,000 ,000 ,000 ,001 ,001 ,000
N 30 30 30 30 30 30 30
X1.5 Pearson Correlation ,444* ,480** ,575** ,557** 1 ,490** ,719**
Sig. (2-tailed) ,014 ,007 ,001 ,001 ,006 ,000
N 30 30 30 30 30 30 30
X1.6 Pearson Correlation ,489** ,564** ,562** ,564** ,490** 1 ,748**
Sig. (2-tailed) ,006 ,001 ,001 ,001 ,006 ,000
N 30 30 30 30 30 30 30
X1 Pearson Correlation ,808** ,853** ,840** ,867** ,719** ,748** 1
Sig. (2-tailed) ,000 ,000 ,000 ,000 ,000 ,000
N 30 30 30 30 30 30 30
**. Correlation is significant at the 0.01 level (2-tailed).
*. Correlation is significant at the 0.05 level (2-tailed).
Hasil Uji Validitas Variabel Sistem Pengendalian Internal

Correlations
X2.1 X2.2 X2.3 X2.4 X2.5 X2
X2.1 Pearson Correlation 1 ,591** ,457* ,664** ,706** ,841**
Sig. (2-tailed) ,001 ,011 ,000 ,000 ,000
N 30 30 30 30 30 30
X2.2 Pearson Correlation ,591** 1 ,566** ,747** ,660** ,850**
Sig. (2-tailed) ,001 ,001 ,000 ,000 ,000
N 30 30 30 30 30 30
X2.3 Pearson Correlation ,457* ,566** 1 ,447* ,598** ,714**
Sig. (2-tailed) ,011 ,001 ,013 ,000 ,000
N 30 30 30 30 30 30
X2.4 Pearson Correlation ,664** ,747** ,447* 1 ,651** ,853**
Sig. (2-tailed) ,000 ,000 ,013 ,000 ,000
N 30 30 30 30 30 30
X2.5 Pearson Correlation ,706** ,660** ,598** ,651** 1 ,881**
Sig. (2-tailed) ,000 ,000 ,000 ,000 ,000
N 30 30 30 30 30 30
X2 Pearson Correlation ,841** ,850** ,714** ,853** ,881** 1
Sig. (2-tailed) ,000 ,000 ,000 ,000 ,000
N 30 30 30 30 30 30
**. Correlation is significant at the 0.01 level (2-tailed).
*. Correlation is significant at the 0.05 level (2-tailed).
Hasil Uji Validitas Variabel Pemahaman Regulasi Atas Sistem Akuntansi
Pemerintahan Berbasis Akrual

Correlations
X3.1 X3.2 X3.3 X3.4 X3.5 X3
X3.1 Pearson Correlation 1 ,361* ,836** ,794** ,398* ,875**
Sig. (2-tailed) ,050 ,000 ,000 ,029 ,000
N 30 30 30 30 30 30
X3.2 Pearson Correlation ,361* 1 ,354 ,345 ,929** ,642**
Sig. (2-tailed) ,050 ,055 ,062 ,000 ,000
N 30 30 30 30 30 30
X3.3 Pearson Correlation ,836** ,354 1 ,975** ,380* ,927**
Sig. (2-tailed) ,000 ,055 ,000 ,038 ,000
N 30 30 30 30 30 30
X3.4 Pearson Correlation ,794** ,345 ,975** 1 ,371* ,912**
Sig. (2-tailed) ,000 ,062 ,000 ,044 ,000
N 30 30 30 30 30 30
X3.5 Pearson Correlation ,398* ,929** ,380* ,371* 1 ,668**
Sig. (2-tailed) ,029 ,000 ,038 ,044 ,000
N 30 30 30 30 30 30
X3 Pearson Correlation ,875** ,642** ,927** ,912** ,668** 1
Sig. (2-tailed) ,000 ,000 ,000 ,000 ,000
N 30 30 30 30 30 30
*. Correlation is significant at the 0.05 level (2-tailed).
**. Correlation is significant at the 0.01 level (2-tailed).
Hasil Uji Validitas Variabel Kualitas Laporan Keuangan Pemerintah Daerah

Correlations
Y.1 Y.2 Y.3 Y.4 Y.5 Y.6 Y.7 Y.8 Y
Y.1 Pearson Correlation 1,000*
1 * ,690** ,798** ,340 ,752** ,829** ,781** ,934**
Sig. (2-tailed) ,000 ,000 ,000 ,066 ,000 ,000 ,000 ,000
N 30 30 30 30 30 30 30 30 30
Y.2 Pearson Correlation 1,000** 1 ,690** ,798** ,340 ,752** ,829** ,781** ,934**
Sig. (2-tailed) ,000 ,000 ,000 ,066 ,000 ,000 ,000 ,000
N 30 30 30 30 30 30 30 30 30
Y.3 Pearson Correlation ,690** ,690** 1 ,516** ,555** ,605** ,729** ,804** ,823**
Sig. (2-tailed) ,000 ,000 ,004 ,001 ,000 ,000 ,000 ,000
N 30 30 30 30 30 30 30 30 30
Y.4 Pearson Correlation ,798** ,798** ,516** 1 ,362* ,760** ,669** ,590** ,825**
Sig. (2-tailed) ,000 ,000 ,004 ,049 ,000 ,000 ,001 ,000
N 30 30 30 30 30 30 30 30 30
Y.5 Pearson Correlation ,340 ,340 ,555** ,362* 1 ,563** ,363* ,527** ,564**
Sig. (2-tailed) ,066 ,066 ,001 ,049 ,001 ,049 ,003 ,001
N 30 30 30 30 30 30 30 30 30
Y.6 Pearson Correlation ,752** ,752** ,605** ,760** ,563** 1 ,664** ,816** ,874**
Sig. (2-tailed) ,000 ,000 ,000 ,000 ,001 ,000 ,000 ,000
N 30 30 30 30 30 30 30 30 30
Y.7 Pearson Correlation ,829** ,829** ,729** ,669** ,363* ,664** 1 ,765** ,874**
Sig. (2-tailed) ,000 ,000 ,000 ,000 ,049 ,000 ,000 ,000
N 30 30 30 30 30 30 30 30 30
Y.8 Pearson Correlation ,781** ,781** ,804** ,590** ,527** ,816** ,765** 1 ,897**
Sig. (2-tailed) ,000 ,000 ,000 ,001 ,003 ,000 ,000 ,000
N 30 30 30 30 30 30 30 30 30
Y Pearson Correlation ,934** ,934** ,823** ,825** ,564** ,874** ,874** ,897** 1
Sig. (2-tailed) ,000 ,000 ,000 ,000 ,001 ,000 ,000 ,000
N 30 30 30 30 30 30 30 30 30
**. Correlation is significant at the 0.01 level (2-tailed).
*. Correlation is significant at the 0.05 level (2-tailed).
Hasil Uji Reliabilitas Variabel Kompetensi Sumber Daya Manusia

Case Processing Summary

N %
Cases Valid 30 100,0
Excludeda 0 ,0
Total 30 100,0
a. Listwise deletion based on all variables in the
procedure.

Reliability Statistics
Cronbach's Alpha N of Items
,893 6

Item Statistics
Mean Std. Deviation N
X1.1 3,5667 ,72793 30
X1.2 3,4333 ,72793 30
X1.3 3,5000 ,73108 30
X1.4 3,4333 ,72793 30
X1.5 3,3667 ,61495 30
X1.6 3,5000 ,62972 30

Item-Total Statistics
Scale Mean if Item Scale Variance if Corrected Item- Cronbach's Alpha
Deleted Item Deleted Total Correlation if Item Deleted
X1.1 17,2333 7,909 ,708 ,876
X1.2 17,3667 7,689 ,773 ,865
X1.3 17,3000 7,734 ,755 ,868
X1.4 17,3667 7,620 ,793 ,861
X1.5 17,4333 8,737 ,611 ,889
X1.6 17,3000 8,562 ,646 ,885

Scale Statistics
Mean Variance Std. Deviation N of Items
20,8000 11,338 3,36718 6
Hasil Uji Reliabilitas Variabel Sistem Pengendalian Intern

Case Processing Summary

N %
Cases Valid 30 100,0
Excludeda 0 ,0
Total 30 100,0
a. Listwise deletion based on all variables in the
procedure.

Reliability Statistics
Cronbach's Alpha N of Items
,885 5

Item Statistics
Mean Std. Deviation N
X2.1 3,4000 ,77013 30
X2.2 3,4000 ,62146 30
X2.3 3,4333 ,56832 30
X2.4 3,4333 ,72793 30
X2.5 3,5667 ,77385 30

Item-Total Statistics
Scale Mean if Item Scale Variance if Corrected Item- Cronbach's Alpha
Deleted Item Deleted Total Correlation if Item Deleted
X2.1 13,8333 5,178 ,728 ,860
X2.2 13,8333 5,661 ,770 ,852
X2.3 13,8000 6,303 ,595 ,887
X2.4 13,8000 5,269 ,755 ,852
X2.5 13,6667 4,989 ,791 ,844

Scale Statistics
Mean Variance Std. Deviation N of Items
17,2333 8,323 2,88496 5
Hasil Uji Reliabilitas Variabel Pemahaman Atas Regulasi Sistem Akuntansi
Pemerintahan Berbasis Akrual

Case Processing Summary

N %
Cases Valid 30 100,0
a
Excluded 0 ,0
Total 30 100,0
a. Listwise deletion based on all variables in the
procedure.

Reliability Statistics
Cronbach's Alpha N of Items
,871 5

Item Statistics
Mean Std. Deviation N
X3.1 3,5333 ,73030 30
X3.2 3,3333 ,47946 30
X3.3 3,6000 ,81368 30
X3.4 3,6333 ,76489 30
X3.5 3,3667 ,49013 30

Item-Total Statistics
Scale Mean if Item Scale Variance if Corrected Item- Cronbach's Alpha
Deleted Item Deleted Total Correlation if Item Deleted
X3.1 13,9333 4,478 ,782 ,822
X3.2 14,1333 5,982 ,520 ,883
X3.3 13,8667 3,982 ,858 ,801
X3.4 13,8333 4,213 ,838 ,806
X3.5 14,1000 5,886 ,548 ,878

Scale Statistics
Mean Variance Std. Deviation N of Items
17,4667 7,430 2,72578 5
Hasil Uji Reliabilitas Variabel Kualitas Laporan Keuangan Pemerintah
Daerah

Case Processing Summary

N %
Cases Valid 30 100,0
a
Excluded 0 ,0
Total 30 100,0
a. Listwise deletion based on all variables in the
procedure.

Reliability Statistics
Cronbach's Alpha N of Items
,944 8

Item Statistics
Mean Std. Deviation N
Y.1 3,5333 ,77608 30
Y.2 3,5333 ,77608 30
Y.3 3,2667 ,69149 30
Y.4 3,4333 ,72793 30
Y.5 3,3333 ,47946 30
Y.6 3,4667 ,68145 30
Y.7 3,6667 ,66089 30
Y.8 3,5000 ,68229 30

Item-Total Statistics
Scale Mean if Item Scale Variance if Corrected Item- Cronbach's Alpha
Deleted Item Deleted Total Correlation if Item Deleted
Y.1 24,2000 15,683 ,907 ,928
Y.2 24,2000 15,683 ,907 ,928
Y.3 24,4667 17,016 ,765 ,938
Y.4 24,3000 16,769 ,765 ,939
Y.5 24,4000 19,559 ,488 ,953
Y.6 24,2667 16,754 ,832 ,934
Y.7 24,0667 16,892 ,834 ,934
Y.8 24,2333 16,599 ,862 ,932

Scale Statistics
Mean Variance Std. Deviation N of Items
27,7333 21,857 4,67520 8
Hasil Uji Normalitas

One-Sample Kolmogorov-Smirnov Test

Unstandardized
Residual
N 108
Normal Parametersa,b Mean ,0000000
Std. Deviation 3,08939559
Most Extreme Differences Absolute ,064
Positive ,064
Negative -,049
Test Statistic ,064
Asymp. Sig. (2-tailed) ,200c,d
a. Test distribution is Normal.
b. Calculated from data.
c. Lilliefors Significance Correction.
d. This is a lower bound of the true significance.
Hasil Uji Multikolinearitas

Variables Entered/Removeda
Variables
Model Variables Entered Removed Method
1 X3, X1, X2b . Enter
a. Dependent Variable: Y
b. All requested variables entered.

Coefficientsa
Collinearity Statistics
Model Tolerance VIF
1 X1 ,506 1,976
X2 ,501 1,995
X3 ,546 1,832
a. Dependent Variable: Y

Collinearity Diagnosticsa
Condition Variance Proportions
Model Dimension Eigenvalue Index (Constant) X1 X2 X3
1 1 3,917 1,000 ,003 ,002 ,002 ,002
2 ,036 10,397 ,940 ,149 ,084 ,015
3 ,024 12,764 ,056 ,335 ,039 ,933
4 ,022 13,275 ,001 ,513 ,874 ,050
a. Dependent Variable: Y
Hasil Uji Heterokedastisitas

Variables Entered/Removeda
Variables
Model Variables Entered Removed Method
1 X3, X1, X2b . Enter
a. Dependent Variable: Absolut Residual
b. All requested variables entered.

Coefficientsa
Unstandardized Standardized
Coefficients Coefficients
Model B Std. Error Beta t Sig.
1 (Constant) 2,272 ,258 8,810 ,000
X1 -,281 ,200 -,148 -1,407 ,162
X2 ,309 ,262 ,131 1,182 ,240
X3 -,105 ,163 -,068 -,640 ,523
a. Dependent Variable: Absolut Residual
Hasil Uji Regresi Linier Berganda

Variables Entered/Removeda
Variables
Model Variables Entered Removed Method
1 X3, X1, X2b . Enter
a. Dependent Variable: Y
b. All requested variables entered.

Model Summaryb
Adjusted R Std. Error of the
Model R R Square Square Estimate
a
1 ,882 ,777 ,771 3,13364
a. Predictors: (Constant), X3, X1, X2
b. Dependent Variable: Y

ANOVAa
Model Sum of Squares df Mean Square F Sig.
1 Regression 3562,984 3 1187,661 120,947 ,000b
Residual 1021,247 104 9,820
Total 4584,231 107
a. Dependent Variable: Y
b. Predictors: (Constant), X3, X1, X2

Coefficientsa
Standardized
Unstandardized Coefficients Coefficients
Model B Std. Error Beta t Sig.
1 (Constant) ,244 1,389 ,176 ,861
X1 ,400 ,085 ,305 4,691 ,000
X2 ,683 ,101 ,442 6,758 ,000
X3 ,422 ,099 ,265 4,238 ,000
a. Dependent Variable: Y

One-Sample Kolmogorov-Smirnov Test

Unstandardized
Residual
N 108
Normal Parametersa,b Mean ,0000000
Std. Deviation 3,08939559
Most Extreme Differences Absolute ,064
Positive ,064
Negative -,049
Test Statistic ,064
Asymp. Sig. (2-tailed) ,200c,d
a. Test distribution is Normal.
b. Calculated from data.
c. Lilliefors Significance Correction.
d. This is a lower bound of the true significance.